THE CORPORATIONS LAW

CHAPTER 7 - SECURITIES

PART 7.5 - DEALERS' FINANCIAL STATEMENTS AND AUDIT

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SECTION 863   QUALIFIED PRIVILEGE FOR AUDITOR  

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863(1)  [Qualified privilege matters]  

An auditor of the holder of a licence has qualified privilege in respect of:

(a)  a statement that the auditor makes, orally or in writing, in the course of his or her duties as auditor; or

(b)  the lodging of a report, or the sending of a report to the holder, or to a securities exchange, under section 861.

863(2)  [Qualified privilege of person]  

A person has qualified privilege:

(a)  in respect of the publishing of a document prepared by an auditor of the holder of a licence in the course of the auditor's duties or required by or under this Chapter to be lodged, whether or not the document has been lodged; or

(b)  in respect of the publishing of a statement made by such an auditor as mentioned in subsection (1).

 

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